Argentina’s Network of Tax Information Exchange Agreements with Low-Tax Jurisdictions

Type

Journal

Author

Ayuso, J.E.; Lipovetzky, E.; Rey, D.

Country

Argentina

Published Date

August 16, 2012

Issue

Bulletin for International Taxation 2012 (Volume 66), No. 10

DOI

https://doi.org/10.59403/7pe2xm

Document

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In this article, the authors first place tax information exchange agreements (TIEAs) within the context of Argentina’s treaty policy and enforcement system, and then address Argentina’s TIEAs policy towards offshore jurisdictions and the foreseeable effects.

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Argentina’s Network of Tax Information Exchange Agreements with Low-Tax Jurisdictions